Staatssecretaris Van Financien v X Bv: ECJ 30 May 2013

ECJ VAT – Sixth Directive 77/388/EEC – Article 5(8) – Concept of ‘transfer of a totality of assets or part thereof’ – Disposal of 30% of the shares in a company to which the transferor supplies services that are subject to VAT

C-651/11, [2013] EUECJ C-651/11
Bailii
Sixth Directive 77/388/EEC 5(8)

European, VAT

Updated: 12 November 2021; Ref: scu.510321